To amend the Internal Revenue Code of 1986 to reestablish the marketing aspects of farmers' cooperatives in relation to adding value to a farmer's product by feeding it to animals and selling the animals and to grant a declaratory judgment remedy relating to the status and classification of farmers' cooperatives.

Agricultural cooperatives Agriculture and Food Animals Business income tax Civil actions and liability Commerce Feeds Income tax Judicial opinions Judicial review of administrative acts Law Livestock industry Marketing of farm produce Tax administration Tax-exempt organizations Taxation +13...